On January 1, 2025, Waterway Corporation sold a building that cost $259,320 and that had accumulated depreciation of $102,520 on the date of sale. Waterway received as consideration a $249,320 non-interest-bearing note due on January 1, 2028 . There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2025, was 9%. At what amount should the gain from the sale of the building be reported? (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581.)